Kleinmuntz D N, Kleinmuntz C E
University of Illinois at Urbana-Champaign, USA.
Healthc Financ Manage. 1998 Jul;52(7):36-8.
The increased complexity of financial and strategic decision making that accompanies the formation of integrated delivery systems (IDSs) challenges CFOs in these organizations to move beyond their traditional areas of responsibility. System CFOs need to assume a strategic leadership role in IDSs by taking steps to ensure that information required for high-level decision making is reliable, accessible, relevant, and placed in a context that enhances its usefulness.
综合医疗服务体系（IDSs）的形成使得财务和战略决策的复杂性增加，这对这些组织中的首席财务官（CFOs）提出了挑战，要求他们超越传统的职责范围。体系CFO们需要在IDSs中承担战略领导角色，采取措施确保高层决策所需的信息可靠、可获取、相关，并置于能增强其有用性的背景中。
